The Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of CGST Act.
Classification of goods- In the instant case, applicant submitted that it supplies the goods ‘Papad’(uncooked/ semi-cooked) of different shapes and sizes.
Question on which Advance Ruling sought-
(i) Under which Tariff Heading the product dealt in by the applicant i.e. Papad of different shapes and sizes are eligible to be classified?
(ii) What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?
The authority that the DGGI initiated the Summons proceedings under Section 70(1) CGST Act against the applicant, prior to the subject GST-ARA 01 Application filed. subject inquiry initiated under Section 70(1) of the CGST Act 2017 by the DGGI on the applicant is a judicial proceeding. We further note that the investigation initiated by DGGI against the applicant is on the same issue the applicant approached us for pronouncing a Ruling on classification of subject goods.
Held that- the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide Section 70(1) of CGST Act.
The Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of CGST Act.
Classification of goods- In the instant case, applicant submitted that it supplies the goods ‘Papad’(uncooked/ semi-cooked) of different shapes and sizes.
Question on which Advance Ruling sought-
(i) Under which Tariff Heading the product dealt in by the applicant i.e. Papad of different shapes and sizes are eligible to be classified?
(ii) What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?
The authority that the DGGI initiated the Summons proceedings under Section 70(1) CGST Act against the applicant, prior to the subject GST-ARA 01 Application filed. subject inquiry initiated under Section 70(1) of the CGST Act 2017 by the DGGI on the applicant is a judicial proceeding. We further note that the investigation initiated by DGGI against the applicant is on the same issue the applicant approached us for pronouncing a Ruling on classification of subject goods.
Held that- the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide Section 70(1) of CGST Act.